Sanjeev Fernandez, Deloitte Australia, is a partner
in the indirect tax practice. Sanjeev works across the
Sydney and Western Sydney Deloitte offices in New South
Wales, and leads the Western Sydney indirect tax
practice.

Sanjeev has more than 13 years' experience in
advising clients on a range of indirect taxes including
GST, as well as fuel tax credits and customs and
excise. He advises on all aspects of indirect tax
planning, compliance and implementation. He is
regularly contacted by the Australian Taxation Office
on technical matters applying across a range of
sectors.

Sanjeev is a leading adviser to the public sector,
and advises a number of key public sector agencies
across Australia. In addition to his public sector
practice, he continues to advise on many other areas
including real estate, consumer business, M&A and
cross-border transactions.

Sanjeev holds a bachelor of laws and bachelor of
commerce from Macquarie University, as well as a master
of laws from the University of Sydney. He has also been
admitted as a legal practitioner of the Supreme Court
of New South Wales, and is an affiliate of Chartered
Accountants Australia and New Zealand.

Sanjeev has a reputation for providing innovative
and practical indirect tax solutions to his clients.
With this focus, Sanjeev and his team have established
a proven track record of delivering significant
value-added opportunities for clients.

Gary has more than 25 years' experience providing
indirect tax services in professional services firms,
including more than 15 years as a partner. He advises
many of Australia's leading corporate and government
clients in all aspects of indirect tax law, including
matters that have been successfully litigated in the
Federal Court of Australia. He is regularly sought out
by the Corporate Tax Association to present to its
members on GST and other indirect tax matters.

Gary has a bachelor of commerce degree from
Melbourne University as well as an MBA from Melbourne
Business School.

He is a fellow of the Tax Institute, a member of CPA
Australia and a member of Chartered Accountants
Australia and New Zealand.

Gary has a reputation for providing practical and
often innovative advice and solutions to clients and
working with colleagues from other service lines to
deliver optimal, whole-of-firm solutions.

Jon Graham, Deloitte Australia, is an indirect tax
partner and the chief operating officer for tax.

Jon has 28 years of experience advising on global
VAT, GST customs duty, excise and fuel tax. He has held
a variety of roles during his career, including VAT
inspector with the UK's HM Revenue & Customs,
in-house VAT manager with Hambros Bank in London, and
partner in charge of the indirect tax team for Deloitte
Scotland and Northern Ireland.

In 1999, Jon was seconded to Australia for two years
to assist clients with the implementation of the GST.
He returned permanently to Australia in March 2006 and
is based in Deloitte Australia's Sydney office.

Jon advises across many industry sectors and on all
aspects of indirect tax planning and compliance. He has
a reputation for providing practical solutions to
clients in the field of indirect tax, including
alternative dispute resolution with senior levels in
tax authorities.

Jon has a number of qualifications and memberships,
including at the Taxation Institute of Australia, the
Chartered Accountants Australia and New Zealand, the UK
Institute of Taxation, and the UK Association of
Taxation Technicians.

John Koutsogiannis, Deloitte Australia, is the
partner in charge of the indirect tax team, which
includes approximately 75 dedicated indirect tax
specialists, 11 of whom are partners.

John is a recognised professional and thought leader
in matters related to government, cross-border
transactions, real estate and other industries. He
advises clients on all aspects of GST/VAT planning and
compliance. He is regularly consulted by central
agencies and the Australian Taxation Office on GST
technical matters.

John and his team have established a reputation for
providing innovative and practical indirect tax
solutions to clients, including obtaining significant
GST refunds through value added opportunities and
negotiating such refunds with the tax authorities at
the most senior level. John is also experienced in
providing consultancy and expert services, assisting
clients with disputes.

John has a number of qualifications and memberships.
He regularly participates at forums for the Institute
of Chartered Accountants (ICAA), the Australian Society
of CPAs and the Taxation Institute of Australia. He is
a member of the GST sub-committees for both the ICAA
and Property Council of Australia, where he actively
debates GST matters related to technical and compliance
issues.

Jonathon Leek, Deloitte Australia, is a partner in
the Deloitte legal team in Perth. He is a barrister and
solicitor with more than 20 years of experience in
Sydney and Perth, including 17 years as a partner in
leading law firms and as a barrister at the independent
bar.

Jonathon provides direct and indirect tax advice to
clients ranging from large Australian and multinational
corporations to high wealth individuals and families on
the full range of corporate, commercial, and financial
transactions and projects. He has extensive knowledge
and experience of obtaining tax rulings, managing tax
audits and risk reviews, objecting against assessments,
alternative dispute resolution, negotiating
settlements, and appealing to courts and tribunals. His
clients operate in broad range of industries including
energy, resources, real estate, infrastructure,
financial services, media, communications and
technology.

Jonathon is an honorary fellow of the University of
Western Australia, where he lectures in postgraduate
tax law. He is a member of the Tax Institute's Western
Australian State Council and chair of its WA Technical
Committee. He has been recognised as one of Australia's
leading tax lawyers in a number of client and peer
surveys over many years.

Jonathon holds Bachelor of Economics and Bachelor of
Laws degrees from Macquarie University and a Master of
Laws degree from the University of Sydney. He also
holds postgraduate qualifications in applied finance
and international business law and is a chartered tax
adviser.

Amelia O'Rourke, Deloitte Australia, is a director
in the indirect tax practice. She has almost 20 years
of experience advising on indirect taxes and has held a
variety of consulting, corporate, and government roles
over the course of her career.

Amelia advises large corporate clients on all
aspects of GST across a range of industry sectors. She
is particularly recognised for her depth of financial
services knowledge, having previously worked for five
years as an in-house GST adviser for two of Australia's
largest financial institutions.

Amelia has extensive experience in interactions with
revenue authorities, including audit defence and
dispute resolution. She is regularly consulted by the
Commissioner of Taxation on GST technical matters and
is an external member of the Australian Taxation
Office's public advice and guidance panel.

Amelia began her career in the Australian Taxation
Office, where she was a member of the original team
that designed and drafted Australia's GST legislation.
She has performed the role of assistant commissioner
responsible for liaison between the Australian Taxation
Office, Treasury and the Parliament. She has also
worked in the Assistant Treasurer's office and in the
Treasury's indirect tax policy group.

Kevin O'Rourke, Deloitte Australia, is a partner in
the indirect tax practice in Sydney and has 35 years of
taxation experience in both the public and private
sector. He currently advises major corporate clients on
all aspects of GST.

Kevin has a number of leading roles within the tax
profession. He is co-chair of the ATO's GST stewardship
group, chair of the indirect tax committee for
Chartered Accountants Australia and New Zealand, and is
a member of the taxation committee of the Law Council
of Australia.

He has pioneered the use of data analytics in
large-scale GST reviews throughout the Asia-Pacific
region resulting in substantial process improvements
for clients.

Kevin is a solicitor of the Supreme Court of NSW and
of the High Court of Australia, and is an experienced
tax litigator.

He holds a Master of Laws degree and a Bachelor of
Arts degree from the University of Queensland.

Jonathan started his career in Deloitte UK's London
office. In early 2000, with the introduction of the GST
in full swing, he moved to Australia. Jonathan has more
than 17 years' experience advising some of Australia's
largest companies, as well as international and
government clients on all aspects of GST.

He has extensive experience managing ATO audits and
has helped clients with systems and compliance reviews.
Jonathan's focus areas include international trade,
energy and resources, e-commerce and providing GST
advice to companies involved in acquisitions,
divestments and IPOs.

Jonathan's experience also covers other areas of
indirect taxes including customs and fuel tax credits
including risk management, compliance, due diligences,
tax audits and dispute resolution with the Australian
Taxation Office.

Jonathan has a number of qualifications and
memberships including the Chartered Accountants
Australia and New Zealand (CAANZ) and the Taxation
Institute of Australia.

André Spnovic, Deloitte Australia, is a
partner in the Brisbane indirect tax team.

André is an Australian indirect taxes
professional with more than 21 years of experience as a
reputable adviser across a range of indirect taxes.
André's primary areas of extensive experience
are in GST, Australia-wide stamp duties and fuel tax
credits, although he also advises on wine equalisation
taxes (WET), luxury car taxes (LCT), and customs and
excise duties.

André provides transaction advisory,
Australian Taxation Office dispute resolution, indirect
tax risk management and compliance support to a range
of clients across all industries, particularly in the
small to medium enterprise (SME) market, and has forged
a reputation for developing and providing timely,
practical and innovative solutions to his clients.

He also regularly presents at Tax Institute and ICAA
events and is fortunate to also count a number of legal
and accounting firms as part of his recurring client
base given his specific proficiency and experience in
the application of GST in the real property,
retail/consumer business, travel and tourism, and
gaming industries.

Michael Towler, Deloitte Australia, is an indirect
tax partner with more than 26 years of experience and
leads the indirect tax practice in Perth.

Michael's experience covers a range of indirect
taxes including GST, VAT, customs, and fuel tax credits
including risk management, compliance, due diligences
and reporting matters, tax audits and dispute
resolution with the Australian Taxation Office.

Michael's clients have included domestic and
international clients from a wide variety of
industries, but he has a particular focus on indirect
tax matters relevant to the mining and oil and gas
sectors across GST/VAT, and fuel tax credit
schemes.

Before joining Deloitte in Australia in 1999,
Michael held a VAT consulting role in London, UK after
several years as a VAT officer with HM Revenue and
Customs.

Michael is a member of the Institute of Chartered
Accountants Australia.

Justin Ward, Deloitte Australia, has 20 years of
professional services experience advising on indirect
tax matters primarily in Australia and also in the
United Kingdom.

Justin provides advice on all aspects of GST and
indirect tax (e.g. customs, fuel tax, luxury car tax)
and assists clients in the private and public sectors.
He represents clients subject to Australian Taxation
Office audits and reviews and has experience resolving
taxpayer disputes/industry issues via alternative
dispute resolution.

Justin has developed a working knowledge of various
industry sectors, including financial services,
property and infrastructure, and energy and natural
resources. He has gained hands-on experience from
long-term client in-house secondments, which has
enabled him to advise on the practical implications
associated with the implementation of advice and
improving internal governance and control
frameworks.

He is a chartered accountant and chartered tax
adviser and contributes to member events and
conferences operated by the Institute of Chartered
Accountants and Taxation Institute of Australia.

David Ware, Deloitte Australia, leads the Australian
customs and global trade team and is part of the
Deloitte Asia Pacific customs & global trade team.
He advises multinationals and Australia's leading
companies across all sectors and on all aspects of
customs and global trade law (including import, export,
and excise). David has worked in Big 4 firms for more
than 15 years. He has worked both in Australia and in
the US, where he worked for three years in the Deloitte
US customs and global trade team.

David was responsible for the development of the
Deloitte Australia customs data analytics software,
customs radar. This software identifies customs
opportunities and risks for importers through
sophisticated data analytics. Following the success of
customs radar in Australia, David has led the global
roll-out of global trade radar, Deloitte's new global
customs data analytics software. Global trade radar
allows users to gain insights and identify customs
risks and savings opportunities for multiple countries,
all in one online dashboard.

David has a bachelor of law (honours) and a bachelor
of commerce from the University of Queensland as well
as a graduate diploma in legal practice from the
College of Law. David has also been admitted as a legal
practitioner of the Supreme Court of New South Wales
and is a member of the Law Council of Australia Customs
and the International Trade Committee. David has a
reputation in the market for providing practical and
innovative customs and global trade solutions to
clients.